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研究生:李閔安
研究生(外文):LI, MIN-AN
論文名稱:自願性揭露碳排放量與公司價值:全球觀點
論文名稱(外文):Does Voluntary Carbon Disclosure Improve a Firm’s Value? A Global Perspective
指導教授:林美珍林美珍引用關係吳泰熙吳泰熙引用關係
指導教授(外文):LIN, MEI-CHENWU, TAI-HSI
口試委員:池祥麟王祝三林美珍吳泰熙
口試委員(外文):CHIH, HSIANG-LINWANG, CHU-SANLIN, MEI-CHENWU, TAI-HSI
口試日期:2020-04-27
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:企業管理學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2020
畢業學年度:108
語文別:中文
論文頁數:53
中文關鍵詞:碳揭露專案自願性揭露氣候變遷市場價值碳排放
外文關鍵詞:Carbon Disclosure ProjectVoluntary DisclosureClimate ChangeMarket ValueCarbon Emission
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近年來全球暖化所導致的問題已在世界各地引發熱烈討論。由於溫室氣體排放被視為全球暖化的主要來源,世界各地的公司在揭露環境資訊方面,面臨越來越大的壓力與挑戰。因此,本研究以社會政治理論、經濟理論和機構理論為基礎,探究全球上市公司自願性碳揭露傾向及其對公司績效與公司價值之影響。研究結果顯示不同的公司特徵以及所屬產業與國家的不同皆會對公司自願性碳揭露產生影響,論證了政府、社會、同產業競爭者的壓力,皆有可能促使企業有較高的傾向去揭露環境相關資訊,以維持企業形象和聲譽。此外,本研究亦發現公司可以透過非財務相關資訊的揭露與其揭露績效之改善,以提升公司財務績效與資本市場對於公司的評價。
In recent years, the problems stemmed from global warming have aroused furious debates in the whole world. Firms worldwide have been faced with growing pressure and challenges to disclose their Greenhouse Gas (GHG) emissions since GHG emissions are regarded as the main source of global warming. For this reason, with the sociopolitical theory, economic theory and institutional theory served as our main theoretical anchors, our study examines the determinants of voluntary carbon disclosure and its influence on firm’s value on global stock markets. The empirical result suggests that different corporate characteristics, industry characteristics and country characteristics can have a great impact on whether a firm voluntarily discloses environmental information. The motivation behind a firm’s voluntary disclosure may be derived from the pressure of government, society and competitors in the same industry, maintaining a favorable view of the company. On the other hand, our result also indicates that firms can raise their financial performance and market capitalization by improving their non-financial performance and disclosures.
摘要
ABSTRACT
目錄
表次
第一章 緒論
第一節 研究背景
第二節 研究動機與目的
第三節 研究發現
第四節 研究貢獻
第二章 文獻回顧與假說建立
第一節 影響企業自願性碳排放揭露之原因
第二節 自願性碳揭露對公司績效之影響
第三章 研究資料與方法
第一節 研究樣本與資料來源
第二節 實證模型
第四章 實證結果分析
第一節 變數的敘述性統計分析
第二節 影響企業自願性碳排放揭露之重要因素
第三節 影響企業取得碳排放分數之因素
第四節 企業碳排放揭露對公司績效之影響
第五節 企業碳排放績效對公司績效之影響
第五章 結論
參考文獻
附錄一 變數定義表
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